تطبيق نظام محاسبة التكاليف على أساس الأنشطة ABC في المؤسسة الجزائرية : حالة مؤسسة تسويق و توزيع المواد البترولية-نفطال

الملخص EN

This study aimed to address the ABC activity based costing system, which is based on a new philosophy to address indirect costs, and this is what made some national institutions such as NEPCO seek to adopt this approach in controlling and directing their costs.

Whereas, since 2001, the Corporation has worked on developing cost accounting methods down to the cost accounting method on ABC activities, with the aim of controlling more costs and developing a cost map through its activities and its product chain.

To facilitate this, it has built a data bank to manage budgets, and has developed its own analytical accounting information program (Wincanal) that is integrated with the general accounting program, that allows to ensure the correctness and validity of costs and results according to each product or its compatibility with the distribution plan for the activities of the institution, and this is in line with the philosophy of this ABC system.